9911796707
TMI Blog2005 (1) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri P.R. Biswas, Consultant for Appellant and Shri K. Sanyal, JDR for Respondent. Learned Consultant submits that the Appellants are the manufacturer of goods falling under Heading No. 39.23 of the Central Excise Tariff. Its factory is situated at Rampur, Budge Budge Tank Road, 24-Parganas (South). On 18-5-2000 a devastating fire broke out at the said factory premises and products and inputs los ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no doubt that the fire was accidental. The Commissioner of Central Excise is the competent Authority in the instant case to grant the remission of duty. While replying to the SCN, the appellant had endorsed a copy of the same to the Commissioner of Central Excise on 12-11-2001 requesting him to treat the reply as a prayer to remit the duty on finished goods and inputs. Again they wrote to the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y is attracted on manufacture or production, the demand to collect the same arises only when the exciseable goods are to be issued out. 6. In present case, the goods were not issued out of the factory. The goods were destroyed due to fire and the appellant is entitled for remission. His request for remission of duty is pending before the Commissioner concerned. In the absence of such order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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